Report on Maersk (f) Research Paper Example | Topics and Well Written Essays - 1250 words

Report on Maersk (f) - Research Paper Example The above table 1 plainly shows that the most significant expense is US$ 3,064. The cost happened when Maersk provided 8.5 FFE volume tons to its clients during 2010. The gracefully bend additionally shows tha the company’s most minimal cost is US$ 2,370. This cost happened when Maersk provided 6.9 FFE volume tones to its clients during 2009. A similar bend likewise demonstrates that different costs of holder delivering orders provided to clients that happened in 2013, 2011 and 2012and were between the US$3,064 to US$2,370. Diagram 1 shows the Maersk Supply bend (Boyles, 2010). The above chart 1 plainly shows that the most significant expense happened at US$ 3,064 when Maersk provided 8.5 FFE volume tons to its clients. In like manner, the above diagram shows company’s most minimal cost is US$ 2,370 when Maersk provided 6.9 FFE volume tones to its clients during 2009. Table 2 unmistakably shows that the interest data of Maersk (Boyles, 2010). Maersk buys its holder dispatching requirements or requests from various providers. The above table 2 plainly shows that the most significant expense is US$ 3,289.71. The cost happened when Maersk bought 6.9 FFE volume tons from its providers during 2009. The gracefully bend likewise demonstrates that the company’s most minimal interest cost is US$ 2,673.29. This cost happened when Maersk bought 7.3 FFE volume tones to its clients during 2010. A similar bend additionally demonstrates that different costs of holder delivering orders provided to clients that the rest of the costs were between the US$3,289.71 and US$ 2,673.29, during 2011, 2012 and 2013 Further, the Graph 2 plainly shows that the most significant expense is US$ 3,289.71. The interest cost happened when Maersk bought 6.9 FFE volume tons. The gracefully bend additionally shows that the company’s most minimal interest cost is US$ 2,673.29. This cost happened when Maersk bought 7.3 FFE volume tones (Mankiw, 2011). Determined interest. The inferred request is the interest for one item corresponding to

Special Education Assessments of Functional Abilities

Custom curriculum Assessments of Functional Abilities Utilitarian Tests For kids with altogether handicapping conditions, they have to have their useful capacities tended to before tending to different abilities, for example, language, proficiency and math.â In request to ace these subjects, understudies should be capable first to freely deal with their own needs: taking care of, dressing, toileting and washing or showering themselves (all known as self care.)â These aptitudes are critical for the future autonomy and personal satisfaction for these understudies with disabilities.â In request to choose which aptitudes should be tended to, an uncommon teacher needs to evaluate their abilities. There are a few trial of life and useful abilities. A standout amongst other known is the ABLLS (articulated A-bels) or Assessment of Basic Language and Learning Skills. Planned as an instrument for evaluating understudies explicitly for Applied Behavioral Analysis and discrete preliminary preparing, it is an observational instrument that can be finished through meeting, backhanded perception or direct perception. You can buy a unit with a large number of the things required for specific things, for example, naming 3 of 4 letters on letter cards. A tedious instrument, it is additionally intended to be combined, so a test book goes with a youngster from year to year as they obtain skills.â Some educators of kids with fundamentally impairing conditions will configuration programs, particularly in early mediation programs, to explicitly address shortages in their appraisal. Another notable and legitimate evaluation is the Vineland Adaptive Behavior Scales, Second Edition. The Vineland is normed against an enormous populace across ages. Its shortcoming is that it is included guardians and instructors overviews. These are backhanded perceptions, which are extremely vulnerable to emotional judgment (Mommys young man can't be blamed under any circumstance.) Still, when contrasting language, social connection and capacity at home with regularly creating same matured friends, the Vineland gives the unique instructor a perspective on the understudies social, utilitarian and pre-scholarly needs.â In the end the parent or guardian is the master in that childs qualities and needs.â The Callier Asuza Scale was intended to evaluate the capacity of visually impaired hard of hearing understudies, but at the same time is a decent apparatus for surveying the capacity of kids with numerous debilitations, or youngsters on the Autistic Spectrum with lower work. The G Scale is the best for this partner, and is anything but difficult to utilize dependent on an educators perception of a childs work. An a lot snappier device than the ABBLs or Vineland, it gives a fast preview of a childs work, however doesnt give as much unmistakable or analytic information.â Still, in the current degrees of an IEP, your motivation is to portray the understudies capacities so as to survey what should be aced.

UGA Admissions Urban Legends Videos - UGA Undergraduate Admissions

UGA Admissions Urban Legends Videos - UGA Undergraduate Admissions UGA Admissions Urban Legends Videos Over the past three years, I have tried my best to shoot down as many myths or urban legends as possible concerning UGA Admissions. As such, I have created the following two videos to try and add a little humor to the issue. Please understand that while I have tried to add some comedy to these videos, I am not trying to insult anyone. These are just some questions that come up regularly, along with some of the interactions we have seen (I have left out some that are not so pleasant, such as speaking to a student while a sibling throws a temper tantrum next to her, or giving an information session while a dog is present in the front row). I hope these give you some insight into what we do and do not do in the UGA Admissions office, and please take these in the humorous style in which they were meant. And part II: Just so you know, we like to poke fun at ourselves and the admissions field as well, so here is a video about the sometimes humorous world of admissions visits to high schools. These visits can sometimes be wonderful, but they can also be unusual and odd, especially when the admissions counselor becomes a salesman. Go Dawgs!

Drug Abuse Prevention And Control Act - 2194 Words

It has been over thirty-one years since the United States first waged the  War on Drugs.   This war has cost hundreds of billions of dollars to fight and has given our country many mixed results. We have seen fluctuations in the numbers over the years, which are, can be linked to different social fads and political agendas. Despite the enormous amount of money we have spent to rid our country of illegal drugs, we still have four million Americans addicted today. Stricter drug laws have caused there to be an overflow of prisoners convicted of drug charges and have transformed these people into tax burdens instead of taxpayers. Through the investigation of the drug war with President Nixon, through the peak of drug use in the late 70 s to the rise of crack in the 80 s and into the legalization of Marijuana, This paper will explain why drugs continue to flow into America at an alarming rate and try and uncover the effectiveness of the war. Beginning in 1970, Congress passes the Comprehensive Drug Abuse Prevention and Control act. In addition to consolidating previous anti-drug laws, the act provides federal funding for drug abuse prevention and treatment efforts. The Act establishes tough penalties for drug trafficking, but actually lessens federal penalties for the possession of marijuana. In 1971, President Nixon declares War on Drugs.   To coordinate anti-drug efforts, he creates the special Action Office for Drug Abuse Preventior. In 1972, the Drug Enforcement AgencyShow MoreRelatedFice Of National Drug Control Policy947 Words   |  4 PagesThe Office of National Drug Control Policy (ONDCP) was created by the Anti-Drug Abuse Act of 1988 to aid in the declination of illicit drugs within the United States. The ONDCP advises the president on drug-control issues, coordinates drug-control activities and related funding across the Federal government, and produces the National Drug Control Strategy. Within the Natio nal Drug Control Strategy, several goals of the ONDCP are projected. Specifically, this strategy illuminates seven core goalsRead MoreDrug Policy And Funding Has Not Changed Much Over The Past Two Decades1505 Words   |  7 PagesDrug policy in America has not changed much over the past two decades, but according to Sacco (2014) â€Å"over the last decade, the United States has shifted its stated drug control policy toward a comprehensive approach; one that focuses on prevention, treatment and enforcement (p.1). One approach to this is allotting billions of dollars to the Federal Drug Control Budget. As of 2014, the majority of funding for this budget went into supply reduction (59.9%), demand reduction (40.1%), and domestic lawRead MoreA Society Without Drugs1263 Words   |  6 PagesA Society without Drugs Have you ever wondered of how wonderful our society would be, if we are able to get rid of Illegal Drug Usage in our community? Despite having tough anti-drug laws, the U.S. has the highest level of illegal drug use in the world. As per the World Health Organization s survey of legal and illegal drug use in 17 countries, U.S report the highest level of drug usage (CBS news). The second-most abused category of drugs after marijuana among young people is the usage of prescriptionRead MoreThe Impact Of Global Narcotics Drug Control850 Words   |  4 Pagesevaluating the impact of Global Narcotics Drug Control, the Republic of Croatia believes that global control is necessary is combating the drug problem. All member states should enforce that there state is participatory is global control. The Republic of Croatia recognizes the many strategies and acts that have previously been instated and updated to deal with the world drug problem. The first National Drug Supervision and Control Str ategy and Assistance to Drug Addicts in The Republic of Croatia wasRead MoreThe Effects Of Substance Abuse On Children1628 Words   |  7 PagesIntroduction to Family Issue Substance abuse has been a big problem not only in our society but also to the families affected by it. According to Crosson-Tower â€Å"Over 13 million children live with a parent who has used illicit and addictive drugs†¦Ã¢â‚¬  (Crosson-Tower, 2004, pp. 97-98). Children are like sponges they learn and copy what they see and experience. According to Bernard, et al â€Å"Through our primary caregivers we learn to understand and make sense of the world† (Bernard, et al., 2006, p. 80)Read MoreDrug Of Drug And Drug Abuse1538 Words   |  7 PagesDrug Resistance Drug use has become an increasing problem among high schoolers and teenagers around the same age. Ever since the drug war of the 1900s, drugs have been a major problem in today’s society. â€Å"Use of drugs such as opium, morphine, and other byproducts were common in twentieth century America† (Dobkin, 1998). While most students in standard high school drug education know about the use of coca leaves in Coca-Cola and the opium trade in China, drug addiction during the century is muchRead MoreDrug Abuse On The United States Essay1344 Words   |  6 PagesDrug Abuse on the Rise in the Community â€Å"In 2014, nearly two million Americans either abused or were dependent on prescription opioid pain relievers (â€Å"Injury Prevention and Control: Opioid Overdose,† 2016.)† The CDC is now saying that the United States is in an epidemic. The purpose of this paper is to explore the increasing drug use in the United States over the last decade. 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Drug use also affect other organs of the body which includes the heart, liver kidney and the brain. This illness can cause paranoid, aggression, impaired judgment, hallucination and suicidal ideations. The statistics available shows that annual number of

The Problems of Underage Drinking Essay - 526 Words

The controversy of underage drinking has been a serious and difficult issue for many colleges, communities, and parents over the past several years. Fifty states in the U.S have already set their minimum alcohol drinking and purchasing age to twenty one. Yet many people, especially teenagers, oppose this legal drinking age and want it to be lowered. Nevertheless, the legal drinking age should not be lowered from twenty one to eighteen because of three main reasons. The higher minimum drinking age can help reduce the number of fatal car accidents, health hazards, and violent/ destructive behavior in teenagers. Underage drinking is overall dangerous to the society and will become more harmful if the legal drinking age is lowered. A higher†¦show more content†¦Lastly, the minimum legal drinking age should remain because people tend to be more mature and responsible at 21 opposed to 18. Eighteen year olds are entering a new phase of life and are becoming independent from their parents. Although the opposition may say that 18 is the age of adulthood in the United States, the truth is they are most vulnerable at this stage. Through peer pressure and irresponsibility, they are more susceptible to violent/ destructive behaviors such as binge drinking, academic failure, physical altercations, arrests, and risky sexual behavior. Although 18 year olds are allowed to vote, smoke cigarettes, serve on juries, get married, and join the military, they are still too young to purchase a handgun, gamble in a casino, adopt a child, rent a car, or run for president. Therefore, drinking similarly should be restricted due to the responsibility required to self and others (ProCon.org). The legal minimum drinking age should not be lowered to 18 because of the number of fatal car accidents, health hazards, and violent/ destructive behaviors that accompany alcohol consumption. The 21 minimum drinking age reduces traffic accidents and fatalities and saves many lives. 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Descriptive Statistics Tabular and Graphical Presentations Free Essays

chapter 2 Chapter 2 Descriptive Statistics: Tabular and Graphical Presentations Learning Objectives 1. Learn how to construct and interpret summarization procedures for qualitative data such as : frequency and relative frequency distributions, bar graphs and pie charts. 2. We will write a custom essay sample on Descriptive Statistics: Tabular and Graphical Presentations or any similar topic only for you Order Now Learn how to construct and interpret tabular summarization procedures for quantitative data such as: frequency and relative frequency distributions, cumulative frequency and cumulative relative frequency distributions. . Learn how to construct a dot plot, a histogram, and an ogive as graphical summaries of quantitative data. 4. Learn how the shape of a data distribution is revealed by a histogram. Learn how to recognize when a data distribution is negatively skewed, symmetric, and positively skewed. 5. Be able to use and interpret the exploratory data analysis technique of a stem-and-leaf display. 6. Learn how to construct and interpret cross tabulations and scatter diagrams of bivariate data. Solutions: 1. |Class |Frequency |Relative Frequency | |A |60 |60/120 = 0. 50 | |B | 24 |24/120 = 0. 20 | |C | 36 |36/120 = 0. 30 | | |120 | 1. 00 | 2. a. 1 – (. 22 + . 18 + . 40) = . 20 b.. 20(200) = 40 c/d. Class |Frequency |Percent Frequency | |A |. 22(200) = 44 | 22 | |B |. 18(200) = 36 | 18 | |C |. 40(200) = 80 | 40 | |D |. 20(200) = 40 | 20 | |Total |200 |100 | 3. a. 360 ° x 58/120 = 174 ° b. 360 ° x 42/120 = 126 ° c. [pic] d. [pic] 4. a. The data are qualitative. b. | |Percent Frequency | |Newspaper |Frequency | | |Liberty Times |24 |48 | |China Times |15 |30 | |United Daily News |7 |14 | |Apple Daily |4 |8 | |Total: |50 |100 | c. [pic] [pic] d. Liberty Times has the largest market share. China Times is second. 5. a. |Name |Frequency |Relative Frequency |Percent Frequency | |Chan |10 |. 200 |20. 0% | |Chang |7 |. 140 |14. 0% | |Lee |8 |. 160 |16. 0% | |Liu |7 |. 140 |14. 0% | |Wang |12 |. 240 |24. % | |Young |6 |. 120 |12. 0% | | |50 |1. 000 |100. 0% | b. [pic] c. Chan. 200 x 360 = 72. 0( Chang. 140 x 360 = 50. 4( Lee. 160 x 360 = 58. 6( Liu. 140 x 360 = 50. 4( Wang. 240 x 360 = 86. 4( Young. 120 x 360 = 43. 2( [pic] d. Most common: Wang, Chan, and Lee 6. a. |Book |Frequency |Percent Frequency | |7 Habits |10 | |16. 6 | | |Millionaire |16 | |26. 67 | | |Motley |9 | |15. 00 | | |Dad |13 | |21. 67 | | |WSJ Guide |6 | |10. 00 | | |Other |6 | |10. 00 | | |Total: |60 | |100. 00 | | The Ernst Young Tax Guide 2000 with a frequency of 3, Investing for Dummies with a frequency of 2, and What Color is Your Parachute? 2000 with a frequency of 1 are grouped in the â€Å"Other† category. b. The rank order from first to fifth is: Millionaire, Dad, 7 Habits, Motley, and WSJ Guide. c. The percent of sales represented by The Millionaire Next Door and Rich Dad, Poor Dad is 48. 33%. 7. |Rating |Frequency |Relative Frequency | |Outstanding |19 |0. 8 | |Very Good |13 |0. 26 | |Good |10 |0. 20 | |Average | 6 |0. 12 | |Poor | 2 |0. 04 | | |50 |1. 00 | Management should be pleased with these results. 64% of the ratings are very good to outstanding. 84% of the ratings are good or better. Comparing these ratings with previous results will show whether or not the restaurant is making improvements in its ratings of food quality. 8. a. |Position |Frequency |Relative Frequency | |Pitcher |17 |0. 309 | |Catcher | 4 |0. 073 | |1st Base | 5 |0. 091 | |2nd Base | 4 |0. 073 | |3rd Base | 2 |0. 36 | |Shortstop | 5 |0. 091 | |Left Field | 6 |0. 109 | |Center Field | 5 |0. 091 | |Right Field | 7 |0. 127 | | |55 |1. 000 | b. Pitchers (Almost 31%) c. 3rd Base (3 – 4%) d. Right Field (Almost 13%) e. Infielders (16 or 29. 1%) to Outfielders (18 or 32. 7%) 9. a/b. Starting Time | Frequency |Percent Frequency | |7:00 |3 | |15 | | |7:30 |4 | |20 | | |8:00 |4 | |20 | | |8:30 |7 | |35 | | |9:00 |2 | |10 | | | |20 | |100 | | c. Bar Graph [pic] d. [pic] . The most preferred starting time is 8:30 a. m.. Starting times of 7:30 and 8:00 a. m. are next. 10. a. The data refer to quality levels from 1 â€Å"Not at all Satisfied† to 7 â€Å"Extremely Satisfied. † b. |Rating |F requency |Relative Frequency | |3 |2 | 0. 03 | |4 |4 | 0. 07 | |5 |12 | 0. 20 | |6 |24 | 0. 40 | |7 |18 | 0. 0 | | |60 | 1. 00 | c. Bar Graph [pic] d. The survey data indicate a high quality of service by the financial consultant. The most common ratings are 6 and 7 (70%) where 7 is extremely satisfied. Only 2 ratings are below the middle scale value of 4. There are no â€Å"Not at all Satisfied† ratings. 11. |Class |Frequency |Relative Frequency |Percent Frequency | | | | | | |12-14 |2 |0. 50 |5. 0 | |15-17 | 8 |0. 200 | 20. 0 | |18-20 |11 |0. 275 | 27. 5 | |21-23 |10 |0. 250 | 25. 5 | |24-26 | 9 |0. 225 | 22. 5 | |Total |40 |1. 000 |100. | 12. |Class |Cumulative Frequency |Cumulative Relative Frequency | |less than or equal to 19 |10 | . 20 | |less than or equal to 29 |24 | . 48 | |less than or equal to 39 |41 | . 82 | |less than or equal to 49 |48 | . 6 | |less than or equal to 59 |50 |1. 00 | 13. [pic] [pic] 14. a. [pic] b/c. |Class |Frequency |Percent Frequency | | 6. 0 – 7. 9 |4 | 20 | | 8. 0 – 9. 9 | 2 | 10 | |10. 0 – 11. 9 | 8 | 40 | |12. 0 – 13. 9 | 3 | 15 | |14. 0 – 15. | 3 | 15 | | |20 |100 | 15. a/b. |Waiting Time |Frequency |Relative Frequency | |0 – 4 |4 |0. 20 | |5 – 9 | 8 |0. 40 | |10 – 14 | 5 |0. 25 | |15 – 19 | 2 |0. 10 | |20 – 24 | 1 |0. 5 | |Totals |20 |1. 00 | c/d. |Waiting Time |Cumulative Frequency |Cumulative Relative Frequency | |Less than or equal to 4 |4 |0. 20 | |Less than or equal to 9 |12 |0. 60 | |Less than or equal to 14 |17 |0. 5 | |Less than or equal to 19 |19 |0. 95 | |Less than or equal to 24 |20 |1. 00 | e. 12/20 = 0. 60 16. a. The histogram is shown below. [pic] The histogram clearly shows that the annual household incomes are skewed to the right. And, of course, if annual household incomes are skewed to the right, so are annual incomes. This makes sense because the vast majority of annual incomes are less than NT$1,000,000. But, there are a few individuals with very large incomes. b. The histogram for the age is given. [pic] The histogram shows that the distribution of age is skewed to the left. This is to be expected. It is our experience that there are frequently a few very low ages causing such a pattern to appear. c. The histogram for the data in Exercise 11 is given. d. [pic] e. This histogram is skewed to the left slightly, but we would probably classify it as roughly symmetric. 17. a. |Amount (NT$ ‘000) |Frequency |Relative Frequency | |Less than 56 |3 |. 2 | |56-75 |5 |. 20 | |76-95 |11 |. 44 | |96-115 |4 |. 16 | |116-135 |1 |. 04 | |136 and more | 1 |. 04 | | |25 |1. 00 | b. Histogram [pic] The distribution has a roughly symmetric shape. c. The largest group spends NT$76-NT$95 per year on books and magazines. There are more in the NT$56 to NT$75 range than in the NT$96 to NT$115 range. 18. a. Lowest salary: NT$29,300 Highest salary: NT$37,800 b. |Salary (NT$100s) |Frequency |Relative |Percent Frequency | | | |Frequency | | |293-307 |4 |0. 09 |9 | |308-322 |5 |0. 11 |11 | |323-337 |9 |0. 0 |20 | |338-352 |17 |0. 38 |38 | |353-367 |7 |0. 16 |16 | |368-382 |3 |0. 07 |7 | |Total |45 |1. 00 |100 | c. Proportion NT$33,700 or less: 18/45. d. Percentage more than NT$35,200: 10/45 [pic] e. The distribution is skewed slightly to the left, but is roughly symmetric. 19. a/b. Number |Frequency |Relative Frequency | |140 – 149 | 2 |0. 10 | |150 – 159 | 7 |0. 35 | |160 – 169 | 3 |0. 15 | |170 – 179 | 6 |0. 30 | |180 – 189 | 1 |0. 05 | |190 – 199 | 1 |0. 05 | |Totals |20 |1. 0 | c/d. |Number |Cumulative Frequency |Cumulative Relative Frequency | |Less than or equal to 149 | 2 |0. 10 | |Less tha n or equal to 159 | 9 |0. 45 | |Less than or equal to 169 |12 |0. 60 | |Less than or equal to 179 |18 |0. 0 | |Less than or equal to 189 |19 |0. 95 | |Less than or equal to 199 |20 |1. 00 | e. [pic] 20. a. The percentage of people 39 or less is 12. 2 + 14. 2 + 17. 1 + 16. 2 = 59. 7. b. The percentage of the population over 39 years old is 16. 3 + 10. 9 + 6. 7 + 4. 7 + 1. 7 = 40. 3 c. The percentage of the population that is between 20 and 59 years old inclusively is 17. 1 + 16. 2 + 16. 3 + 10. = 60. 5 d. The percentage less than 30 years old is 12. 2 + 14. 2 + 17. 1 = 43. 5. So there are (. 435) (22,689,122) = 9,869,768. 07 people less than 30 years old. e. An estimate of the number of retired people is (. 047 + . 017) (22,689,122) = 1,452,103. 81 21. a/b. |Computer Usage | |Relative Frequency | |(Hours) |Frequency | | |0. 0 |- |2. 9 |5 |0. 10 | |3. 0 |- |5. 9 |28 |0. 56 | |6. 0 |- |8. |8 |0. 16 | |9. 0 |- |11. 9 |6 |0. 12 | |12. 0 |- |14. 9 |3 |0. 06 | | |Total |50 |1. 00 | c. [pic ] d. [pic] e. The majority of the computer users are in the 3 to 6 hour range. Usage is somewhat skewed toward the right with 3 users in the 12 to 15 hour range. 22. |5 |7 8 | |6 |4 5 8 | |7 |0 2 2 5 5 6 8 | 8 |0 2 3 5 | 23. Leaf Unit = 0. 1 |6 |3 | |7 |5 5 7 | |8 |1 3 4 8 | |9 |3 6 | |10 |0 4 5 | |11 |3 | 24. Leaf Unit = 10 |11 |6 | |12 |0 2 | |13 |0 6 7 | |14 |2 2 7 | |15 |5 | |16 |0 2 8 | 17 |0 2 3 | 25. | 9 |8 9 | |10 |2 4 6 6 | |11 |4 5 7 8 8 9 | |12 |2 4 5 7 | |13 |1 2 | |14 |4 | |15 |1 | 26. a. 100 shares at $50 per share |1 |0 3 7 7 | |2 |4 5 5 | |3 |0 0 5 5 9 | |4 |0 0 0 5 5 8 | |5 |0 0 0 4 5 5 | This stem-and-leaf display shows that the trading prices are closely grouped together. Rotating the stem-and-leaf display counter clockwise shows a histogram that is slightly skewed to the left but is roughly symmetric. b. 500 shares traded online at $50 per share. |0 |5 7 | |1 |0 1 1 3 4 | |1 |5 5 5 8 | |2 |0 0 0 0 0 0 | |2 |5 5 | |3 |0 0 0 | |3 |6 | 4 | | |4 | | |5 | | |5 | | |6 |3 | This stretched stem-and-leaf display shows that the distribution of online trading prices for most of the brokers for 500 shares are lower than the trading prices for broker assisted trades of 100 shares. There are a couple of outliers. York Securities charges $36 for an online trade and Investors National charges much more than the other brokers: $62. 50 for an online trade. 27. 4 |1 3 6 6 7 | |5 |0 0 3 8 9 | |6 |0 1 1 4 4 5 7 7 9 | |7 |0 0 0 1 3 4 4 5 5 6 6 6 7 8 8 | |8 |0 1 1 3 4 4 5 7 7 8 9 | |9 |0 2 2 7 | or |4 |1 3 | |4 |6 6 7 | |5 |0 0 3 | |5 |8 9 | 6 |0 1 1 4 4 | |6 |5 7 7 9 9 | |7 |0 0 0 1 3 4 4 | |7 |5 5 6 6 6 7 8 8 | |8 |0 1 1 3 4 4 | |8 |5 7 7 8 9 | |9 |0 2 2 | |9 |7 | 28. a. |0 |5 8 | |1 |1 1 3 3 4 4 | |1 |5 6 7 8 9 9 | |2 |2 3 3 3 5 5 | |2 |6 8 | |3 | | 3 |6 7 7 9 | |4 |0 | |4 |7 8 | |5 | | |5 | | |6 |0 | b. |2000 P/E Forecast | |Percent Frequency | | |Frequency | | |5 – 9 |2 |6. 7 | | |10 – 14 |6 |20. 0 | | |15 – 19 |6 |20. 0 | | |20 – 24 |6 |20. | | |25 – 29 |2 |6. 7 | | |30 – 34 |0 |0. 0 | | |35 – 39 |4 |13. 3 | | |40 – 44 |1 |3. 3 | | |45 – 49 |2 |6. 7 | | |50 – 54 |0 |0. 0 | | |55 – 59 |0 |0. 0 | | |60 – 64 |1 |3. 3 | | |Total |30 |100. 0 | | 29. a. [pic] b. [pic] c. [pic] d. Category A values for x are always associated with category 1 values for y. Category B values for x are usually associated with category 1 values for y. Category C values for x are usually associated with category 2 values for y. 30. a. [pic] b. There is a negative relationship between x and y; y decreases as x increases. 31. a. Row Percentages: | |Household Income (NT$ ‘000) | | |Age |Under 999 |1,000-1,499 |1,500-1,999 |2,000-2,499 |2,500-2,999 |3,000 or more |Total | |Under 34 |27. 6 |30. 54 |21. 01 |12. 99 |4. 93 |2. 76 |100. 00 | |35-44 |20. 90 |31. 32 |21. 49 |10. 48 |8. 79 |7. 03 |100. 00 | |45-54 |16. 00 |29. 17 |19. 24 |19. 87 |6. 83 |8. 88 |100. 00 | |55-64 |23. 73 |19. 26 |20. 01 |14. 46 |8. 81 |13. 73 |100. 00 | |65 or more |70. 57 |18. 37 |4. 42 |2. 4 |0. 74 |2. 96 |100. 00 | |Total |27. 70 |27. 32 |18. 27 |13. 05 |6. 51 |7. 15 |100. 00 | There are seven percent frequency distributions in this table with row percentages. The first six give the percent frequency dis tribution of income for each age level. The total row provides an overall percent frequency distribution for household income. Both of the two rows (age 35-44 and age 55- 64) have more percentage in the cells and descended in order of larger income. The second row is the percent frequency distribution for households headed by age 35-44. The fourth row is the percent frequency distribution for households headed by age 55-64. b. The percentage of heads of households by age 35-44 earning NT$2,500,000 or more is 8. 79% + 7. 03% = 15. 82%. The percentage of heads of households by age 55-64 earning $75,000 or more is 8. 81% + 13. 73% = 22. 54%. c. The percent frequency histograms are shown below. [pic] No. The histogram can not tell us any relationship between household income and age. 32. a. Column Percentages: |Household Income ($1000s) | | |Education Level |Under 24. 9 |25. 0-49. 9 |50. 0-74. 9 |75. 0-99. 9 |100 or More |Total | |Not H. S. Graduate |32. 70 |14. 82 |8. 27 |5. 02 |2. 53 |15. 86 | |H. S. Graduate |35. 74 |35. 56 |31. 48 |25. 39 |14. 47 |30. 78 | |Some College |21. 17 |29. 77 |30. 25 |29. 2 |22. 26 |26. 37 | |Bachelor’s Degree |7. 53 |14. 43 |20. 56 |25. 03 |33. 88 |17. 52 | |Beyond Bach. Deg. |2. 86 |5. 42 |9. 44 |14. 74 |26. 86 |9. 48 | |Total |100. 00 |100. 00 |100. 00 |100. 00 |100. 00 |100. 00 | There are six percent frequency distributions in this table of column percentages. The first five columns give the percent frequency distributions for each income level. The percent frequency distribution in the â€Å"Total† column gives the overall percent frequency distributions for educational level. From that percent frequency distribution we see that 15. 86% of the heads of households did not graduate from high school. b. The column percentages show that 26. 86% of households earning over $100,000 were headed by persons having schooling beyond a bachelor’s degree. The row percentages show that 39. 72% of the households headed by persons with schooling beyond a bachelor’s degree earned $100,000 or more. These percentages are different because they came from different percent frequency distributions. c. Compare the â€Å"under 24. 9† percent frequency distributions to the â€Å"Total† percent frequency distributions. We see that for this low income level the percentage with lower levels of education is lower than for the overall population and the percentage with higher levels of education is higher than for the overall population. Compare the â€Å"100 or more† percent frequency distribution to â€Å"Total† percent frequency distribution. We see that for this high income level the percentage with lower levels of education is lower than for the overall population and the percentage with higher levels of education is higher than for the overall population. From the comparisons here it is clear that there is a positive relationship between household incomes and the education level of the head of the household. 33. a. The crosstabulation of condition of the greens by gender is below. | |Green Condition | | |Gender |Too Fast |Fine |Total | |Male |35 | 65 |100 | |Female |40 | 60 |100 | |Total |75 |125 |200 | The female golfers have the highest percentage saying the greens are too fast: 40%. b. 10% of the women think the greens are too fast. 20% of the men think the greens are too fast. So, for the low handicappers, the men have a higher percentage who think the greens are too fast. c. 43% of the woman think the greens are too fast. 50% of the men think the greens are too fast. So, for the high handicappers, the men have a higher percentage who think the greens are too fast. . This is an example of Simpson’s Paradox. At each handicap level a smaller percentage of the women think the greens are too fast. But, when the crosstabulations are aggregated, the result is reversed and we find a higher percentage of women who think the greens are too fast. The hidden variable explaining the reversal is handicap level. Fewer people with low handicaps think the greens are too fast, and there are more men with low handicaps than women. 34. a. | |EPS Rating | | | |Sales/Margins/ROE |0-19 |20-39 |40-59 |60-79 |80-100 |Total | |A | | | |1 |8 |9 | |B | |1 |4 |5 |2 |12 | |C |1 | |1 |2 |3 |7 | |D |3 |1 | |1 | |5 | |E | |2 |1 | | |3 | |Total |4 |4 |6 |9 |13 |36 | b. | | |EPS Rating | | | |Sales/Margins/ROE |0-19 |20-39 |40-59 |60-79 |80-100 |Total | |A | | | |11. 11 |88. 89 |100 | |B | |8. 33 |33. 33 |41. 67 |16. 67 100 | |C |14. 29 | |14. 29 |28. 57 |42. 86 |100 | |D |60. 00 |20. 00 | |20. 00 | |100 | |E | |66. 67 |33. 33 | | |100 | Higher EPS ratings seem to be associated with higher ratings on Sales/Margins/ROE. Of those companies with an â€Å"A† rating on Sales/Margins/ROE, 88. 89% of them had an EPS Rating of 80 or higher. Of the 8 companies with a â€Å"D† or â€Å"E† rating on Sales/Margins/ROE, only 1 had an EPS rating above 60. 35. a. | |Industry Group Relative Strength | | | |Sales/Margins/ROE |A |B |C |D |E |Total | |A |1 |2 |2 |4 | |9 | |B |1 |5 |2 |3 |1 |12 | |C |1 |3 | |2 |1 |7 | |D |1 | |1 |1 |2 |5 | |E | |1 |2 | | |3 | |Total |4 |11 |7 |10 | 4 |36 | | | | | | | | | b/c. The frequency distributions for the Sales/Margins/ROE data is in the rightmost column of the crosstabulation. The frequency distribution for the Industry Group Relative Strength data is in the bottom row of the crosstabulation. d. Once the crosstabulation is complete, the individual frequency distributions are available in the margins. 36. a. [pic] b. One might expect stocks with higher EPS ratings to show greater relative price strength. However, the scatter diagram using this data does not support such a relationship. The scatter diagram appears similar to the one showing â€Å"No Apparent Relationship† in the text. 37. a. The crosstabulation is shown below: | |Speed |   | |Position |4-4. 49 |4. 5-4. 99 |5-5. 49 |5. 5-5. 9 |Grand Total | |Guard | | |12 |1 |13 | |Offensive tackle | |2 |7 |3 |12 | |Wide receiver |6 |9 | | |15 | |Grand Total |6 |11 |19 |4 |40 | b. There appears to be a relationship between Position and Speed; wide receivers had faster speeds than offensive tackles and guards. c. The scatter diagram is shown below: [pic] d. There appears to be a relationship between S peed and Rating; slower speeds appear to be associated with lower ratings. In other words,, prospects with faster speeds tend to be rated higher than prospects with slower speeds. 38. a. |Vehicle |Frequency |Percent Frequency | F-Series |17 |34 | |Silverado |12 |24 | |Taurus |8 |16 | |Camry |7 |14 | |Accord |6 |12 | |Total |50 |100 | b. The two top selling vehicles are the Ford F-Series Pickup and the Chevrolet Silverado. c. 39. a/b. |Industry |Frequency |Percent Frequency | |Beverage |2 |10 | |Chemicals | 3 | 15 | |Electronics | 6 | 30 | |Food | 7 | 35 | |Aerospace | 2 | 10 | |Totals: |20 |100 | . 40. a. Response |Frequency |Percent Frequency | |Accuracy |16 |16 | |Approach Shots |3 |3 | |Mental Approach |17 |17 | |Power |8 |8 | |Practice |15 |15 | |Putting |10 |10 | |Short Game |24 |24 | |Strategic Decisions | 7 | 7 | |Total |100 |100 | b. Poor short game, poor mental approach, lack of accuracy, and limited practice. 41. a/b/c/d. Book Value | |Relative Frequency |Cumulative Freque ncy |Cumulative | |per Share |Frequency | | |Relative Frequency | |0. 00-5. 99 | 3 |0. 10 | 3 |0. 10 | |6. 00-11. 99 | 15 |0. 50 |18 |0. 60 | |12. 00-17. 99 | 9 |0. 30 |27 |0. 90 | |18. 00-23. 99 | 2 |0. 07 |29 |0. 97 | |24. 00-29. 99 | 0 |0. 00 |29 |0. 7 | |30. 00-35. 99 | 1 |0. 03 |30 |1. 00 | |Total |30 |1. 00 | | | e. The histogram shown below shows that the distribution of most of the book values is roughly symmetric. However, there is one outlier (General Motors). 42. a. |Closing Price |Frequency |Relative Frequency | |0 – 9 7/8 |9 |0. 225 | |10 – 19 7/8 |10 |0. 250 | |20 – 29 7/8 | 5 |0. 25 | |30 – 39 7/8 |11 |0. 275 | |40 – 49 7/8 | 2 |0. 050 | |50 – 59 7/8 | 2 |0. 050 | |60 – 69 7/8 | 0 |0. 000 | |70 – 79 7/8 | 1 |0. 025 | |Totals |40 |1. 000 | b. |Closing Price |Cumulative Frequency |Cumulative Relative Frequency | |Less than or equal to 9 7/8 |9 |0. 25 | |Less than or equal to 19 7/8 |19 |0. 475 | |Less than or equal to 29 7/8 |24 |0. 600 | |Less than or equal to 39 7/8 |35 |0. 875 | |Less than or equal to 49 7/8 |37 |0. 925 | |Less than or equal to 59 7/8 |39 |0. 975 | |Less than or equal to 69 7/8 |39 |0. 75 | |Less than or equal to 79 7/8 |40 |1. 000 | c. [pic] d. Over 87% of common stocks trade for less than $40 a share and 60% trade for less than $30 per share. 43. a. | | |Relative Frequency | |Exchange |Frequency | | |American |3 |0. 15 | |New York |2 |0. 10 | |Over the Counter |15 |0. 75 | | |20 |1. 00 | b. Earnings Per Share | |Relative Frequency | | |Frequency | | |0. 00 – 0. 19 |7 |0. 35 | |0. 20 – 0. 39 |7 |0. 35 | |0. 40 – 0. 59 |1 |0. 05 | |0. 60 – 0. 79 |3 |0. 15 | |0. 80 – 0. 99 |2 |0. 10 | | |20 |1. 00 | Seventy percent of the shadow stocks have earnings per share less than $0. 40. It looks like low EPS should be expected for shadow stocks. | | | |Price-Earning Ratio | |Relative Frequency | | |Frequency | | |0. 00 – 9. 9 |3 |0. 15 | |10. 0 – 19. 9 |7 |0. 35 | |20. 0 – 29. 9 |4 |0. 20 | |30. 0 – 39. 9 |3 |0. 15 | |40. 0 – 49. 9 |2 |0. 10 | |50. 0 – 59. 9 |1 |0. 05 | | |20 |1. 00 | P-E Ratios vary considerably, but there is a significant cluster in the 10 – 19. 9 range. 44. | | |Relative Frequency | |Income ($) |Frequency | | |18,000-21,999 |13 |0. 255 | |22,000-25,999 |20 |0. 392 | |26,000-29,999 |12 |0. 235 | |30,000-33,999 |4 |0. 078 | |34,000-37,999 |2 |0. 039 | |Total |51 |1. 000 | 45. a. 0 |8 9 | |1 |0 2 2 2 3 4 4 4 | |1 |5 5 6 6 6 6 7 7 8 8 8 8 9 9 9 | |2 |0 1 2 2 2 3 4 4 4 | |2 |5 6 8 | |3 |0 1 3 | b/c/d. |Number Answered Correctly | |Relative Frequency |Cumulative Frequency | | |Frequency | | | |5 – 9 |2 |0. 50 |2 | |10 – 14 | 8 |0. 200 |10 | |15 – 19 |15 |0. 375 |25 | |20 – 24 | 9 |0. 225 |34 | |25 – 29 | 3 |0. 075 |37 | |30 – 34 | 3 |0. 075 |40 | |Totals |40 |1. 000 | | e. Relatively few of the students (25%) were able to answer 1/2 or more of the questions correctly. The data seem to support the Joint Council on Economic Education’s claim. However, the degree of difficulty of the questions needs to be taken into account before reaching a final conclusion. 46. a/b. [pic] c. It is clear that the range of low temperatures is below the range of high temperatures. Looking at the stem-and-leaf displays side by side, it appears that the range of low temperatures is about 20 degrees below the range of high temperatures. d. There are two stems showing high temperatures of 80 degrees or higher. They show 8 cities with high temperatures of 80 degrees or higher. e. Frequency |Temperature |High Temp. |Low. Temp. |30-39 |0 |1 | |40-49 |0 |3 | |50-59 |1 |10 | |60-69 |7 |2 | |70-79 |4 |4 | |80-89 |5 |0 | |90-99 |3 |0 | |Total |20 |20 | 47. a. b. There is clearly a positive relationship between high and low temperature for cities. As one goes up so does the other. 48. a. | |Satisfaction Score | | | |Occupation |30-39 |40-49 |50-59 |60-69 |70-79 |80-89 |Tot al | |Cabinetmaker | | |2 |4 |3 |1 |10 | |Lawyer |1 |5 |2 |1 |1 | |10 | |Physical Therapist | | |5 |2 |1 |2 |10 | |Systems Analyst | |2 |1 |4 |3 | |10 | |Total |1 |7 |10 |11 |8 |3 |40 | b. | | |Satisfaction Score | | | |Occupation |30-39 |40-49 |50-59 |60-69 |70-79 |80-89 |Total | |Cabinetmaker | | |20 |40 |30 |10 |100 | |Lawyer |10 |50 |20 |10 |10 | |100 | |Physical Therapist | | |50 |20 |10 |20 |100 | Systems Analyst | |20 |10 |40 |30 | |100 | c. Each row of the percent crosstabulation shows a percent frequency distribution for an occupation. Cabinet makers seem to have the higher job satisfaction scores while lawyers seem to have the lowest. Fifty percent of the physical therapists have mediocre scores but the rest are rather high. 49. a. [pic]b. There appears to be a positive relationship between number of employees and revenue. As the number of employees increases, annual revenue increases. 50. a. | | |Fuel Type | | | |Year Constructed |Elec |Nat. Gas |Oil |Propane |Other |Total | |1973 or before | 40 |183 |12 |5 | 7 |247 | |1974-1979 | 24 | 26 | 2 |2 | 0 | 54 | |1980-1986 | 37 | 38 | 1 |0 | 6 | 82 | |1987-1991 | 48 | 70 | 2 |0 | 1 |121 | |Total |149 |317 |17 |7 |14 |504 | b. |Year Constructed |Frequency |Fuel Type |Frequency | |1973 or before |247 | Electricity |149 | |1974-1979 | 54 | Nat. Gas |317 | |1980-1986 | 82 | Oil | 17 | |1987-1991 |121 | Propane | 7 | |Total |504 | Other | 14 | | | |Total |504 | c. Crosstabulation of Column Percentages | | |Fuel Type | | |Year Constructed |Elec |Nat. Gas |Oil |Propane |Other | |1973 or before | 26. 9 | 57. 7 | 70. 5 | 71. 4 | 50. 0 | |1974-1979 | 16. 1 | 8. 2 | 11. 8 | 28. 6 | 0. 0 | |1980-1986 | 24. 8 | 12. 0 | 5. 9 | 0. 0 | 42. 9 | |1987-1991 | 32. 2 | 22. 1 | 11. 8 | 0. 0 | 7. 1 | |Total |100. 0 |100. 0 |100. 0 |100. 0 |100. 0 | d. Crosstabulation of row percentages. | |Fuel Type | | | |Year Constructed |Elec |Nat. Gas |Oil |Propane |Other |Total | |1973 or before |16. 2 |74. 1 |4. 9 |2. 0 |2. 8 |100. 0 | |1974-1979 |44. 5 |48. 1 |3. 7 |3. 7 |0. 0 |100. 0 | |1980-1986 |45. 1 |46. 4 |1. 2 |0. 0 |7. 3 |100. 0 | |1987-1991 |39. 7 |57. 8 |1. 7 |0. 0 |0. 8 |100. 0 | e. Observations from the column percentages crosstabulation For those buildings using electricity, the percentage has not changed greatly over the years. For the buildings using natural gas, the majority were constructed in 1973 or before; the second largest percentage was constructed in 1987-1991. Most of the buildings using oil were constructed in 1973 or before. All of the buildings using propane are older. Observations from the row percentages crosstabulation Most of the buildings in the CGE service area use electricity or natural gas. In the period 1973 or before most used natural gas. From 1974-1986, it is fairly evenly divided between electricity and natural gas. Since 1987 almost all new buildings are using electricity or natural gas with natural gas being the clear leader. 51. a. Crosstabulation for stockholder’s equity and profit. | |Profits ($000) | | | |Stockholders’ Equity ($000) |0-200 |200-400 |400-600 |600-800 |800-1000 |1000-1200 |Total | |0-1200 |10 |1 | | | |1 |12 | |1200-2400 |4 |10 | | |2 | |16 | |2400-3600 |4 |3 |3 |1 |1 |1 |13 | |3600-4800 | | | | |1 |2 |3 | |4800-6000 | |2 |3 |1 | | |6 | |Total |1 8 |16 |6 |2 |4 |4 |50 | b. Crosstabulation of Row Percentages. | | |Profits ($000) | | | |Stockholders’ Equity ($1000s) |0-200 |200-400 |400-600 |600-800 |800-1000 |1000-1200 |Total | |0-1200 |83. 33 |8. 33 |0. 00 |0. 00 |0. 00 |8. 33 |100 | |1200-2400 |25. 00 |62. 50 |0. 00 |0. 00 |12. 50 |0. 0 |100 | |2400-3600 |30. 77 |23. 08 |23. 08 |7. 69 |7. 69 |7. 69 |100 | |3600-4800 | |0. 00 |0. 00 |0. 00 |33. 33 |66. 67 |100 | |4800-6000 |0. 00 |33. 33 |50. 00 |16. 67 |0. 00 |0. 00 |100 | c. Stockholder’s equity and profit seem to be related. As profit goes up, stockholder’s equity goes up. The relationship, however, is not very strong. 52. a. Crosstabulation of market value and profit. | |Profit ($1000s) | | | |Market Value ($1000s) |0-300 |300-600 |600-900 |900-1200 |Total | |0-8000 |23 |4 | | |27 | |8000-16000 |4 |4 |2 |2 |12 | |16000-24000 | |2 |1 |1 |4 | |24000-32000 | |1 |2 |1 |4 | |32000-40000 | |2 |1 | |3 | |Total |27 |13 |6 |4 |50 | b. Crosstabulation of Row P ercentages. | | |Profit ($1000s) | | | |Market Value ($1000s) |0-300 |300-600 |600-900 |900-1200 |Total | |0-8000 |85. 19 |14. 81 |0. 00 |0. 00 |100 | |8000-16000 |33. 33 |33. 33 |16. 67 |16. 67 |100 | |16000-24000 |0. 00 |50. 00 |25. 00 |25. 0 |100 | |24000-32000 |0. 00 |25. 00 |50. 00 |25. 00 |100 | |32000-40000 |0. 00 |66. 67 |33. 33 |0. 00 |100 | c. There appears to be a positive relationship between Profit and Market Value. As profit goes up, Market Value goes up. 53. a. Scatter diagram of Profit vs. Stockholder’s Equity. [pic] b. Profit and Stockholder’s Equity appear to be positively related. 54. a. Scatter diagram of Market Value and Stockholder’s Equity. [pic] b. There is a positive relationship between Market Value and Stockholder’s Equity. ———————– [pic] [pic] [pic] How to cite Descriptive Statistics: Tabular and Graphical Presentations, Essays

Lego Serious Play Methodology

Discussion The Lego serious play methodology is a problem solving and insight building approach or strategy whose aim is to enhance creative thinking among all participants in organizations (Gauntlett, 2007).Through the methodology, organizations are able to have the employees and shareholders think and express or speak their true feelings without the fear of intimidation.Advertising We will write a custom thesis sample on Lego Serious Play Methodology specifically for you for only $16.05 $11/page Learn More Through it also, organizations have an opportunity to have everyone on board in the discussion of organizational issues which stimulates learning as well as thinking. The thinking and learning by all participants in organizations leads to new ideas or insights in regard to particular organizational issue(s) (Lockwood Walton, 2009). The methodology is applied in many sectors, key among them education and arts as well as in business. It is related to constructivist theory by Papert, which holds that problems are mere constructions in peoples’ minds and thus the solutions to the problems lie within peoples’ minds, that is, people can construct the solutions to their problems (Sioukas, 2003.p.101) In business setting, the methodology is based on the philosophy that business problems or issues have their solutions from within, meaning that the members or shareholders of a business are the people with the solutions, only that they do not realize. It is also based on the thinking that real solutions lie in having realistic action plans which addresses the real problems or issues but not the symptoms of the problems (SIGCHI Group, 2006). The methodology is implemented through facilitation by an expert in the same. It involves organizing workshops for all members and shareholders of a business whereby they are engaged with the problem or issue at hand. During the workshop, everyone is treated equally and each and every on e’s idea and thinking is acknowledged. The participants are provoked to think and imagine of solutions to the prevailing problem. Their responses, reactions and ideas are all recorded. In some cases, the participants in the workshops are given some physical exercises which reflect the problem at hand to perform (Jenkins Jenkins, 2006).Advertising Looking for thesis on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Through this physical activity which is performed merely as a play, the facilitator or expert in the methodology observes how the participants approach the issue(s) and thus gets to know various versions of dealing with the problem or issue at hand (Ventola, 1987). The methodology increases innovation and leadership attributes through getting everybody on board and having them think about the way forward in regard to a certain issue of concern to a busies or organization. It enhances leadership in the s ense that it is undertaken in groups which must have defacto leaders, who get the opportunity to realize their potential in leadership thus ending up with many people with leadership skills within the organization or business. These defacto team or group leaders become very instrumental in guiding, influencing and inspiring the other employees or shareholders of the business or organization (Gauntlett, 2008). It enhances innovation in that everybody is given an opportunity to think without intimidation. The idea behind this argument is that people who are motivated to think, and whose thinking is acknowledged are able to think freely without any difficult or bias, consequently coming up with new and independent ideas. At the end, the business ends up with very many new ideas which can be transformed into innovations (McGoey, 2011). The methodology is not applicable in corporate businesses which have rigid administrative structures; for example, a bureaucratic organizational structur e. This is because bureaucratic organizational structures do not allow for team work, employee or shareholders creativity nor do they value group synergy (Kurosu, 2009).Advertising We will write a custom thesis sample on Lego Serious Play Methodology specifically for you for only $16.05 $11/page Learn More It is mostly suited for organizations which are very flexible in their approach to achieving their mission, and more so, organizations which operate in a dynamic socio-cultural, economic and political environment, thus the need of an ongoing problem solving mechanism for overcoming challenges as they come (Design Publications, 1984). References Design publications. (1984).Symposium on User Interface Software and Technology.Volume 338 of ACM conference proceedings series. New York, NY: Association for Computing Machinery. Gauntlett,D. (2007).Creative explorations: new approaches to identities and audiences. New York, NY: Routledge. Gauntlett,D. (2008). Media, gender and identity: an introduction. 2nd Ed. New York, NY: Routledge. Jenkins, J.C Jenkins, M.R. (2006).The 9 disciplines of a facilitator: leading groups by transforming yourself. Volume 3 of J-B International Association of Facilitators.Hoboken, NJ: John Wiley and Sons. Kurosu, M. (2009).Human Centered Design: First International Conference, HCD 2009, Held as Part of HCI International 2009, San Diego, CA, USA, July 19-24, 2009 Proceedings.Volume 5619 of Lecture Notes in Computer Science. ZÃ ¼rich: Springer. Lockwood,T., Walton,T. (2009). Corporate Creativity: Developing an Innovative Organization. New York, NY: Skyhorse Publishing Inc.Advertising Looking for thesis on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More McGoey, D. (2011). A powerful tool designed to enhance innovation and business performance. Retrieved on September 1st 2011 from https://www.lego.com/en-us/seriousplay?domainredir=www.seriousplay.com SIGCHI Group, (2006).Proceedings of the 19th Annual ACM Design Publications.(1984).Industrial design: ID., Volume 31. New York, NY: University of Michigan. Sioukas, T.(2003).The solution path: a step-by-step guide to turning your workplace problems into opportunities. Hoboken, NJ: John Wiley and Sons, p.101. Ventola,E.(1987).The structure of social interaction: a systemic approach to the semiotics of service encounters. New York, NY: F. Pinter. This thesis on Lego Serious Play Methodology was written and submitted by user Shane Maxwell to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Indian Reorganization Act of 1934

Indian Reorganization Act of 1934 The Indian Reorganization Act, or the Wheeler-Howard Act, was legislation enacted by the U.S. Congress on June 18, 1934, intended to loosen federal government control over American Indians. The act sought to reverse the government’s long-standing policy of forcing Indians to abandon their culture and assimilate into American society by allowing the tribes a greater degree of self-government and encouraging the retention of historic Indian culture and traditions. Key Takeaways: Indian Reorganization Act The Indian Reorganization Act, signed into law by President Franklin Roosevelt on June 18, 1934, loosened U.S. government control of American Indians.The act sought to help Indians retain their historic culture and traditions rather than being forced to abandon them and assimilating into American society.The act also allowed and encouraged the Indian tribes to govern themselves while increasing the federal government’s efforts to improve living conditions on Indian reservations.While many tribal leaders praised the act as the â€Å"Indian New Deal,† others criticized it for its shortcomings and failure to realize its potential. The act returned control of the land and mineral rights to former Indian lands back to the tribes and sought to improve the economic condition of the Indian reservations. The law did not apply to Hawaii, and a similar law passed in 1936 applied to Indians in Alaska and Oklahoma, where no reservations remained. In 1930, the U.S. census counted 332,000 American Indians in the 48 states, including those living on and off reservations. Due largely to the Indian Reorganization Act, government spending on Indian affairs increased from $23 million in 1933 to over $38 million in 1940. In 2019, the U.S. federal budget included $2.4 billion for programs serving the American Indian and Alaska Native population. While many tribal leaders hail the Indian Reorganization Act as the â€Å"Indian New Deal,† others, saying that it actually had a negative effect on Indians, called it the â€Å"Indian Raw Deal.† Historical Background In 1887, Congress had enacted the Dawes Act, intended to force Native American Indians to assimilate into U.S. society by abandoning their cultural and social traditions. Under the Dawes Act, some ninety million acres of tribal land was taken from Native Americans by the U.S. government and sold to the public. The Indian Citizenship Act of 1924 had granted full U.S. citizenship only to American-born Indians living on reservations.   In 1924, Congress recognized Native American’s service in World War I by authorizing the Meriam Survey assessing the quality of life on the reservations. For example, the report found that while the average national per capita income in 1920 was $1,350, the average Native American made only $100 a year. The report blamed U.S. Indian policy under the Dawes Act for contributing to such poverty. The abysmal conditions on Indian reservations detailed in the Meriam Report of 1928 drew sharp criticism of the Dawes Act and drove demands for reform. Passage and Implementation The Indian Reorganization Act (IRA) was championed in Congress by John Collier, President Franklin D. Roosevelt’s Commissioner of the Bureau of Indian Affairs (BIA). Long a critic of forced assimilation, Collier hoped the act would help American Indians govern themselves, retain their tribal reservation lands, and become economically self-sufficient. As proposed by Collier, the IRA met stiff opposition in Congress, as many influential private-sector interests had profited greatly from the sale and management of Native American lands under the Dawes Act. In order to gain passage, supporters of the IRA agreed to allow the BIA, within the Department of Interior (DOI), to retain oversight of the tribes and reservations. While the act did not terminate existing private-sector ownership of any Indian reservation lands, it did allow the U.S. government to buy back some of the privately owned lands and restore it to Indian tribal trusts. In the first 20 years after its passage, the IRA resulted in the return of more than two million acres of land to the tribes. However, by not disturbing existing private ownership of reservation lands, the reservations emerged as patchwork quilts of privately- and tribally-controlled land, a situation which persists today. Constitutional Challenges Since the enactment of the Indian Reorganization Act, the U.S. Supreme Court has been asked to address its constitutionality on several occasions. The court challenges have typically arisen from a provision of the IRA under which the U.S. government is allowed to acquire non-Indian land by voluntary transfer and convert it into Indian land held in federal trusts. These lands may then be used for certain activities intended to benefit the tribes, such as Las Vegas-style casinos in states that do not otherwise allow gambling. Such Indian tribal lands also become exempt from most state taxes. As a result, state and local governments, as well as individuals and businesses objecting to the impacts of large Indian casinos, often sue to block the action. Legacy: New Deal or Raw Deal? In many ways, the Indian Reorganization Act (IRA) succeeded in delivering its promise of being the â€Å"Indian New Deal.† It directed funds from President Roosevelt’s actual Great Depression-era New Deal programs toward improving conditions on the Indian reservations that had suffered under the Dawes Act and encouraged renewed public appreciation and respect for Native American culture and traditions. The IRA made funds available to help Native American groups buy tribal lands lost to the Dawes Act’s allotment program. It also required that Indians be given first consideration for filling Bureau of Indian Affairs jobs on the reservations. However, many historians and tribal leaders argue that the IRA failed American Indians in many aspects. First, the act assumed that most Indians would want to remain on their tribal reservations if the living conditions on them were improved. As a result, Indians who wanted to fully assimilate into white society resented the degree of â€Å"paternalism† the IRA would allow the Bureau of Indian Affairs (BIA) to hold over them. Today, many Indians say the IRA created a â€Å"back-to-the-blanket† policy intended to keep them on the reservations as little more than â€Å"living museum exhibits.† While the act allowed Indians a degree of self-government, it pushed the tribes to adopt U.S.–style governments. Tribes that adopted written constitutions similar to the U.S. Constitution and replaced their governments with U.S. city council-like governments were given generous federal subsidies. In most cases, however, the new tribal constitutions lacked provisions for separation of powers, often resulting in friction with Indian elders. While funding for the needs of Indians increased due to the IRA, the annual budget for the Bureau of Indian Affairs remained inadequate to deal with the growing demands of economic development for the reservations or to provide adequate health and educational facilities. Few individual Indians or reservations were able to become financially self-sustaining. According to Native American historian Vine Deloria Jr., while the IRA provided opportunities for Indian revitalization, its promises were never fully realized. In his 1983 book â€Å"American Indians, American Justice,† Deloria noted, â€Å"Many of the old customs and traditions that could have been restored under the IRA climate of cultural concern had vanished during the interim period since the tribes had gone to the reservations.† In addition, he noted that the IRA eroded reservation Indians’ experience of self-government based on Indian traditions. â€Å"Familiar cultural groupings and methods of choosing leadership gave way to the more abstract principles of American democracy, which viewed people as interchangeable and communities as geographical marks on a map.† Sources and Further Reference Wilma, David. â€Å"Wheeler-Howard Act (Indian Reorganization Act) shifts U.S. policy toward Native American right to self-determination on June 18, 1934.† HistoryLink.org.â€Å"Indian New Deal.† US National Archives: Pieces of History.â€Å"Indian Affairs: Indian Affairs Funding.† US Department of the Interior (2019).â€Å"Meriam Report: The Problem of Indian Administration (1928).† National Indian Law LibraryDeloria Jr, Vine, and Lyttle, Clifford. â€Å"American Indians, American Justice.† 1983. ISBN-13: 978-0292738348Giago, Tim. â€Å"Good or Bad? Indian Reorganization Act Turns 75.† Huffington PostKelly, Lawrence C. â€Å"The Indian Reorganization Act: The Dream and the Reality.† Pacific Historical Review (1975). DOI: 10.2307/3638029.

Criminal Profile of Serial Killer Joel Rifkin

Criminal Profile of Serial Killer Joel Rifkin For five years, Joel Rifkin avoided capture as he used the city streets across Long Island, New Jersey, and New York City as his hunting ground, but once he was caught, it took little time for police to get him to confess to the murders of 17 women. Joel Rifkins Early Years Joel Rifkin was born on January 20, 1959, and adopted three weeks later by Ben and Jeanne Rifkin. Ben worked as a structural engineer and Jeanne was a homemaker who enjoyed gardening. The family lived in New City, a hamlet of Clarkstown, New York. When Joel was three, the Rifkins adopted their second child, a baby girl who they named Jan. After a few more moves the family settled into  in East Meadow, Long Island, New York. East Meadow was then much like it is today: a community of mostly middle to upper-income families who take pride in their homes and  community. The Rifkins blended quickly into the area and became involved in the local school boards and in 1974, Ben earned a seat for life on the  Board of Trustees at one of the towns main landmarks, The East Meadow Public Library. The Adolescent Years As a child, there was nothing particularly remarkable about Joel Rifkin. He was a  nice child but terribly shy and had a difficult time making friends. Academically he struggled and from the start, Joel felt that he was a disappointment to his father who was very intelligent and actively involved on the school board. Despite his IQ of 128, he received low grades as a result of undiagnosed dyslexia. Also, unlike his father who excelled in sports, Joel proved to be uncoordinated and accident-prone. As Joel entered middle school, making friends did not come easy. He had grown into a clumsy adolescent that appeared uncomfortable in his own skin. He naturally stood hunched over, which, along with his unusually long face and prescription glasses, led to constant teasing and bullying from his schoolmates. He became the kid that even the nerdy kids teased. High School In high school, things got worse for Joel. He was nicknamed Turtle due to his appearance and his slow, unsteady gait. This lead to more bullying, but Rifkin was never confrontational and seemed to take it all in stride, or so it appeared. But as each school year passed, he distanced himself further from his peers and chose instead to spend much of his time alone in his bedroom.   Considered to be an annoying introvert, there were no attempts made from any friends to coax him out of the  house unless it was to pull a mean prank, including hitting him with eggs, pulling down his pants with girls around to see, or submerging his head into a school toilet.   The abuse took its toll and Joel began avoiding other students by showing up late to classes and being the last to leave school. He spent much of his time isolated and alone in his bedroom. There, he began to entertain himself with violent sexual fantasies that had been brewing inside of him for years. Rejection Rifkin enjoyed photography and with the new camera given to him by his parents, he decided to join the yearbook committee. One of his jobs was to submit pictures of the graduating students and activities going on at school. However, like so many of Rifkins attempts to find acceptance among his peers, this idea also failed after his camera was stolen immediately after joining the group. Joel decided to stay on anyway and spent a lot of his spare time working on meeting the yearbook deadlines. When the yearbook was completed, the group held a wrap-up party, but Joel was not invited. He was devastated. Angered and embarrassed, Joel once again retreated to his bedroom and  submerged himself into true crime books about serial killers. He became fixated on the Alfred Hitchcock movie, Frenzy, which he found sexually stimulating, especially the scenes that showed women being strangled. By now his fantasies were always made with a repetitive theme of rape, sadism, and murder, as he incorporated the murders he saw on screen or read in books  into his own fantasy world. College Rifkin was looking forward to college. It meant a new start and new friends, but typically, his expectations turned out to be far greater than reality. He enrolled at Nassau Community College on Long Island and commuted to his classes with a car that was a gift from his parents. But not living in student housing or off-campus with other students had its drawbacks in that it made him even more of an outsider than he already felt. Again, he was facing a  friendless environment and he became miserable and lonely. Trolling for Prostitutes Rifkin began cruising the city streets around areas where prostitutes were known to hang out. Then the shy, slouched-over introvert who found it difficult to make eye contact with girls at school, somehow found the courage to pick up a prostitute and pay her for sex. From that point on, Rifkin lived in two worlds - the one that his parents knew about and the one filled with sex and prostitutes and  consumed his every thought. The prostitutes became a live extension of Rifkins fantasies that had been festering in his mind for years. They also became an inexhaustible addiction that resulted in missed classes, missed work, and cost him whatever money he had in his pocket. For the first time in his life, he had women around who seemed to like him which boosted his self-esteem. Rifkin ended up dropping out of college, then enrolling again at another college only to then drop out again. He was constantly moving out, then back again with his parents each time he flunked out of school. This frustrated his father and he and Joel would often get into big shouting matches about his lack of commitment towards getting a college education. The Death of Ben Rifkin In 1986, Ben Rifkin was diagnosed with cancer and he committed suicide the following year. Joel gave a touching  eulogy, describing the love that his father had given to him throughout his life. In truth, Joel Rifkin felt like a miserable failure who was a major disappointment and embarrassment to his father. But now with his father was gone, he was able to do what he wanted without the constant worry that his dark seedy lifestyle would be discovered. The First Kill After flunking out of his last attempt at college in the spring  of 1989, Rifkin spent all of his free time with prostitutes. His fantasies about murdering the women began to fester. In early March, his mother and sister left on vacation. Rifkin drove into New York City and picked up a prostitute and brought her back to his familys home. Throughout her stay, she slept, shot heroin, then slept more, which irritated Rifkin who had no interest in drugs. Then, without any provocation, he picked up a Howitzer artillery shell and struck her repeatedly on the head with it and then suffocated and strangled her to death. When he was certain that she was dead, he went to bed. After six hours of sleep, Rifkin awoke and went about the task of getting rid of the body. First, he removed her teeth and scraped her fingerprints off of her fingers so that she could not be identified. Then using an X-Acto knife, he managed to dismember the body into six parts which he distributed in different areas throughout Long Island, New York City, and New Jersey. Futile Promises The womans head was discovered inside a paint bucket on a New Jersey golf course, but because Rifkin had removed her teeth, her identity remained a mystery When Rifkin heard on the news about the head being found, he panicked. Terrified that he was about to get caught, he made a promise to himself that it was a one-time thing and that he would never kill again. (In 2013, the victim was identified through DNA as Heidi Balch.) Second Murder The promise not to kill again lasted about 16 months. In 1990, his mother and sister left again to go out of town. Rifkin seized the opportunity of having the house to himself and picked up a prostitute named Julia Blackbird and brought her home. After spending the night together, Rifkin drove to an ATM to get money to pay her and discovered he had a zero balance. He returned to the house and beat Blackbird with a table leg, and murdered her by strangling her to death. In the basement of his home, he dismembered the body and placed the different parts into buckets that he filled with concrete. He then drove into New York City and disposed of the buckets in the East River and the Brooklyn canal. Her remains were never found. The Body Count Climbs After killing the second woman, Rifkin did not make a vow to stop killing  but decided that dismembering the bodies was an unpleasant task that he needed to rethink. He was out of college again and living with his mother and working in lawn care. He tried to open a landscaping company and rented a storage unit for his equipment. He also used it to temporarily hide the bodies of his victims. In early 1991 his company failed and he was in debt. He managed to get a few part-time jobs, which he often lost because the jobs interfered with what he enjoyed most - strangling prostitutes. He also grew more confident about not getting caught. More Victims Beginning in July 1991, Rifkins murders began to come more frequently. Here is the list of his victims: Barbara Jacobs, age 31, killed July 14, 1991. Her body was found inside a plastic bag that had been placed into a cardboard box and put into the Hudson River.Mary Ellen DeLuca, age 22, killed on September 1, 1991, because she complained about having sex after Rifkin bought her crack cocaine.Yun Lee, age 31, killed on September 23, 1991. She was strangled to death and her body was put into the East River.Jane Doe #1, was killed in early December 1991. Rifkin strangled her during sex, put her body into a 55-gallon oil drum and dumped it into the East River.Lorraine Orvieto, age 28, was prostituting in Bayshore, Long Island when Rifkin picked her up and strangled her during sex. He disposed of her body by placing it into an oil drum and into Coney Island River where it was discovered months later.Mary Ann Holloman, 39, was killed on January 2, 1992. Her body was found the following July, stuffed inside an oil drum in Coney Island Creek.Iris Sanchez, age 25, killed on Mothers Day weekend , May 10, 1992. Rifkin put her body under an old mattress in an illegal dump area located near the JFK International Airport. Anna Lopez, age 33, and the mother of three children, was strangled to death on May 25, 1992. Rifkin disposed of her body along I-84 in Putnam County.Jane Doe #2 was murdered mid-winter 1991. On May 13, 1992, parts of her body were found inside an oil drum floating in Newton Creek in Brooklyn, New York.Violet ONeill, age 21, was killed in June 1992 at Rifkins mothers home. There he dismembered her in the bathtub, wrapped the body parts in plastic, and disposed of them in rivers and canals in New York City. Her torso was found floating in the Hudson River and days later other body parts were found inside of a suitcase.Mary Catherine Williams, age 31, was killed at Rifkins mothers home on October 2, 1992. Her remains were found in Yorktown, New York the following December.Jenny Soto, 23, was strangled to death on November 16, 1992. Her body was found the following day floating in Harlem River in New York City.Leah Evens, 28, and the mother of two children  was killed on February 27, 1993. Rifkin buried the corpse in the woods on Long Island. Her body was discovered three months later. Lauren Marquez, 28, was killed on April 2, 1993, and her body was left in the Pine Barrens in Suffolk County, New York, on Long Island.Tiffany Bresciani, 22, was Joel Rifkins final victim. On June 24, 1993, he strangled her and put her body in his mothers garage for three smoldering days before getting the opportunity to dispose of it. Rifkins Crime Is Discovered At around 3 a.m. Monday, June 28, 1993, Rifkin swabbed his nose with Noxzema so that he could tolerate the pungent odor coming from the corpse of Bresciani. He placed it in the bed of his pickup truck and got on Southern State highway headed south to Melvilles Republic Airport, which is where he planned to dispose of it. Also in the area were state troopers, Deborah Spaargaren and Sean Ruane, who noticed Rifkins truck did not have a license plate. They attempted to pull him over, but he ignored them and kept driving. The officers then used the siren and a loudspeaker, but still, Rifkin refused to pull over. Then, just as the officers requested backup, Rifkin tried to correct a missed turn and went straight into a utility light pole. Unhurt, Rifkin emerged from the truck and was promptly placed in handcuffs. Both officers quickly realized why the driver had not pulled over as the distinct odor of a decaying corpse permeated the air. Tiffanys body was found and while questioning Rifkin, he casually explained that she was a  prostitute that he had paid to have sex with and then things went bad and he killed her and that he was headed to the airport so that he could get rid of the body. He then asked the officers if he needed a lawyer. Rifkin was taken to police headquarters in Hempstead, New York, and after a short period of questioning by detectives, he began to reveal that the body they discovered was just the tip of the iceberg and offered up the number, 17. The Search for Rifkins Victims A search of his bedroom in his mothers home turned up a mountain of evidence against Rifkin including womens drivers licenses, womens underwear, jewelry, prescription drug bottles prescribed to women, purses and wallets, photographs of women, makeup, hair accessories, and womens clothing. Many of the items could be matched to victims of unsolved murders. There was also a large collection of books about serial killers and porn movies with themes centered on sadism. In the garage, they found three ounces of human blood in the wheelbarrow, tools coated in blood and a chainsaw that had blood and human flesh stuck in the blades. In the meantime, Joel Rifkin was writing a list for the investigators with the names and dates and locations of the bodies of 17 women he had murdered. His recollection was not perfect, but with his confession, the evidence, missing person reports and unidentified bodies that had turned up over the years, 15 of the 17 victims were identified. The Trial in Nassau County Rifkins mother hired an attorney to represent Joel, but he fired him and hired law partners Michael Soshnick and John Lawrence. Soshnick was a former Nassau County district attorney and had a reputation for being a top-notch criminal lawyer. His partner Lawrence had no experience in criminal law. Rifkin was arraigned in Nassau County for the murder of Tiffany Bresciani, to which he pleaded not guilty. During the suppression hearing which began November 1993, Soshnick tried unsuccessfully to get Rifkins confession and his admission to killing Tiffany Bresciani suppressed, based on the grounds that the state troopers lacked probable cause to search the truck. Two months into the hearing, Rifkin was offered a plea deal of 46 years to life in exchange for a guilty plea of 17 murders, but he turned it down, convinced that his lawyers could get him off by pleading insanity. Throughout the four-month hearing, Soshnick offended the judge by showing up to court late or not at all and often arriving unprepared. This irritated Judge Wexner and by March he pulled the plug on the hearing, announcing that he had seen enough evidence to reject the defense motions and he ordered the trial to begin in April. Infuriated by the news, Rifkin fired Soshnick, but kept Lawrence on, even though it would be his first criminal case. The trial began on April 11, 1994, and Rifkin pleaded not guilty by reason of temporary insanity. The jury disagreed and found him guilty of murder and reckless endangerment. He was sentenced to 25 years to life. The Sentence Rifkin was transferred to Suffolk County to stand trial for the murders of Evans and Marquez. The attempt to have his confession suppressed was again rejected. This time Rifkin pleaded guilty and received an additional two consecutive terms of 25 years to life. Similar scenarios were played out in Queens and in Brooklyn. By the time it was all over, Joel Rifkin, the most prolific serial killer in the history of New York, was found guilty of murdering nine women  and had received a total of 203 years in prison. He is currently housed at the Clinton Correctional Facility in Clinton County, New York.

Transportation Policy-The paper will discuss the negative impacts of Research - 1

Transportation Policy-The will discuss the negative impacts of free off-street parking and possible solutions to counteract such problems - Research Paper Example ntrols by the ownership of the shopping malls, the development of free off street parking space has been considered as one of the poorest planning events in the history of building (Mukhija & Shoup, 2006). Due to the presence of free off street parking, several Americans have continued to prefer the use of personal cars. However, the state and federal government have been denied an opportunity to increase the revenue collection as mall owners continue to use this approach as a way of attracting customers. It is a good economic policy to have measurable cost for off street parking to enable regional and state governments to enhance their revenue collection activities (Mukhija & Shoup, 2006). The increasing population of motorists in the United States has created the need for the development of proper parking strategies to eliminate the challenges associated with increased vehicle population. Generally, it is estimated that the overall cost of parking ranges from $250 to $2000 which are calculated without the inclusion of other charges. Municipalities across the country have continued to face the challenge of increased management costs and the destruction of the parking spaces due to improve parking arrangement and lack of control on private malls. The emergence of different structures across the towns has reduced the efficiencies and room for the development flexible designs for parking lots (Mukhija & Shoup, 2006). The adoption of different parking strategies has different impacts on the economy and the environment of the country. off street parking facilities impacts on the development and economic benefits of central business districts in a number of ways which makes this approach less effective in busy towns. Due to the nature of our development, the landscape has continuously been occupied with cars as members of the public prefer using private cars as opposed to the public transport system. In most instances, cars spend 95% of their life parked and this has

Acounting for pensions Essay Example | Topics and Well Written Essays - 250 words

Acounting for pensions - Essay Example However, most employers invest the pensions to be managed by a separate entity. The entities that manage the pensions recognize the assets and liabilities on their net values. The accounting practices for pensions faces a lot of criticism such as lack of clarity in the disclosure of the postretirement accounting information. The accounting practices ignored the importance of full recognition of the effects of pension contracts on the company’s performance. For this reason, a big deal of pension contract related costs are borne by the users of such information. Secondly, some investors have expressed concerns on the reporting of gains and losses. They propose the elimination of the smoothing of gains and losses as allowed under GAAP. This method should be replaced by a separate recognition of pension plan’s assets and liabilities on the balance sheet. Lastly, preparers criticize the short-term approach to accounting for pension transactions (The United States Securities and Exchange Commission 49 – 59). In view of the above criticism, the staff members propose an improvement regarding the accounting practices. First, they suggest a long-term approach to accounting for pensions since the post retirement contract is long-lived. Second, further disclosures besides those contained in the financial statements should be provided to ensure further clarity of the contents of the financial statements. Lastly, the staff proposes that issuers should give more time the preparation of the postretirement financial information in order to facilitate the provision of more useful information to the users (The United States Securities and Exchange Commission 107 – 108). The United States Securities and Exchange Commission. N.d. Report and Recommendation Pursuant to Section 401 (c) of the Sarbanes-Oxley Act of 2002 On Arrangements with Off-balance sheet Implications, special purpose

lighthod The Web of Darkness in Joseph Conrads Heart of Darkness :: Heart Darkness essays

The Web of Heart of Darkness       Marlow’s wilderness is not vibrant nor majestic, nor is it boisterous in its vitality, illuminating and nurturing its lush bounty within its sensuous bosom.   It is not a wondrous place, intoxicating with radiant color and a symphony of sounds those who journey into its interior.   It is not quiescent nor serene, willing to reveal its secrets, easily subdued or tamed.   His wilderness is a primeval, mysterious enigma that swallows light and sound, rationality and language, imprisoning them deep within its immense folds.   It is fascinatingly savage, menacing in its power to mesmerize and lure, and finally to seduce the â€Å"bearers of a spark from the sacred fire† (67). Many had set out to conquer it, dreaming of creating splendrous empires; others had embarked on a quest to extract riches, fame, and glory from deep within its heart; yet others had been beckoned by the irresistible call of the unknown.   Lucky were those that could â€Å"glide past [it], veiled...by a slightly disdainful ignorance† (68), shielding themselves with the mantle of civilization, secure in their invincibility.   Marlow was luckier than most, for the wilderness called to his â€Å"very heart [with] its mystery, its greatness, the amazing reality of [its] concealed life† (95); yet he was able to realize in time that it was but an illusion, a â€Å"deceitful flow from the heart of an impenetrable darkness† (124), and to step back from the edge of the abyss. He was good man in search of purpose and adventure, believing he would find his aspirations by sailing the waters of a mighty river.   Upon arriving at his destination he was disheartened by the actions of his brethren, by their â€Å"conquest of the earth†, which to him mostly meant â€Å"taking it away from those who [had] a different complexion...than [themselves]† (70).   Contemptuous of their beliefs and brutal behavior, their greed and deceitfulness, he went in search of a man considered â€Å"the emissary of pity...science and progress† (94); believing that in him he would finally find someone to guide him through the â€Å"silence of the land† (95). However, the deeper he penetrated into the somber stillness of the wilderness, he could not escape the realization of his vulnerability.   In that landscape he could either be â€Å"swept off without leaving a whisper or a shadow behind†(114) or infinitely worse, â€Å"the powers of darkness [could] claim him for their own† (126).

Income Measurement and Profitability Analysis

Chapter 5 Income Measurement and Profitability Analysis exercises Exercise 5–1 Requirement 1 Alpine West should recognize revenue over the ski season on an anticipated usage basis, in this case equally throughout the season. The fact that the $450 price is nonrefundable is not relevant to the revenue recognition decision. Revenue should be recognized as it is earned, in this case as the services are provided during the ski season. Requirement 2 November 6, 2013 Cash450 Unearned revenue450 To record the cash collection December 31, 2013Unearned revenue ($450 x 1/5)90 Revenue90 To recognize revenue earned in December (no revenue earned in November, as season starts on December 1). Requirement 3 $90 is included in revenue in the 2013 income statement. The $360 remaining balance in unearned revenue is included in the current liability section of the 2013 balance sheet. Exercise 5–3 Requirement 1 2013 cost recovery %: $234,000 = 65% (gross profit % = 35%) $360,000 2014 cost recovery %: $245,000 = 70% (gross profit % = 30%) $350,000 2013 gross profit:Cash collection from 2013 sales of $150,000 x 35%=$52,500 2014 gross profit: Cash collection from 2013 sales of $100,000 x 35%=$ 35,000 +Cash collection from 2014 sales of $120,000 x 30%= 36,000 Total 2014 gross profit $71,000 Requirement 2 2013 deferred gross profit balance: 2013 initial gross profit ($360,000 – 234,000)$126,000 Less: Gross profit recognized in 2013 (52,500) Balance in deferred gross profit account$73,500 2014 deferred gross profit balance: 2013 initial gross profit ($360,000 – 234,000)$ 126,000 Less: Gross profit recognized in 2013 (52,500)Gross profit recognized in 2014(35,000) 2014 initial gross profit ($350,000 – 245,000)105,000 Less: Gross profit recognized in 2014 (36,000) Balance in deferred gross profit account$107,500 Exercise 5–4 2013 Installment receivables360,000 Inventory234,000 Deferred gross profit126,000 To record installment sales 2013 Cash150,0 00 Installment receivables150,000 To record cash collections from installment sales 2013 Deferred gross profit52,500 Realized gross profit52,500 To recognize gross profit from installment sales 2014 Installment receivables350,000Inventory245,000 Deferred gross profit105,000 To record installment sales 2014 Cash220,000 Installment receivables220,000 To record cash collections from installment sales 2014 Deferred gross profit71,000 Realized gross profit71,000 To recognize gross profit from installment sales Exercise 5–5 Requirement 1 YearIncome recognized 2013$180,000 ($300,000 – 120,000) 2014- 0 – 2015- 0 – 2016 – 0 – Total$180,000 Requirement 2 Cost recovery %: $120,000 ————- = 40% (gross profit % = 60%) $300,000 | | | | |Year |Cash Collected |Cost Recovery(40%) |Gross Profit(60%) | |2013 |$ 75,000 |$ 30,000 |$ 45,000 | |2014 | 75,000 | 30,000 | 45,000 | |2015 | 75,000 | 30,000 | 45,000 | |2016 | 75,000 | 30,000 | 45,000 | | Totals |$300,000 |$120,000 |$180,000 | | | | | | Requirement 3 | | | | | |Year |Cash Collected |Cost Recovery |Gross Profit | |2013 |$ 75,000 |$ 75,000 | – 0 – | |2014 | 75,000 | 45,000 $ 30,000 | |2015 | 75,000 | – 0 – | 75,000 | |2016 | 75,000 | – 0 – | 75,000 | | Totals |$300,000 |$120,000 |$180,000 | | | | | | Exercise 5–11 Requirement 1 20132014 Contract price$2,000,000$2,000,000 Actual costs to date 300,0001,875,000 Estimated costs to complete 1,200,000 – 0 – Total estimated costs 1,500,0001,875,000 Gross profit (estimated in 2013)$ 500,000$ 125,000 Gross profit recognition: 2013: $ 300,000 = 20% x $500,000 = $100,000 $1,500,000 2014:$125,000 – 100,000 = $25,000 Requirement 2 2013$ – 0 – 2014$125,000 Requirement 3 | | | | | |Balance Sheet | | | | |At December 31, 2013 | | | |Current assets: | | | | |Accounts receivable | |$ 130,000 | | |Costs and profit ($400,000*) in excess | | | | |of billings ($380,000) | |20,000 | | | | | | | * Costs ($300,000) + profit ($100,000) Exercise 5–11 (concluded) Requirement 4 | | | | |Balance Sheet | | | | |At December 31, 2013 | | | | |Current assets: | | | | |Accounts receivable | |$ 130,000 | | | | | | | |Current liabilities: | | | | |Billings ($380,000) in excess of costs ($300,000) | |$ 80,000 | | | | | | | problems Problem 5–2 Requirement 1 2013 cost recovery % : $180,000 = 60% (gross profit % = 40%) $300,000 2014 cost recovery %: $280,000 = 70% (gross profit % = 30%) $400,000 2013 gross profit: Cash collection from 2013 sales = $120,000 x 40%= $48,000 2014 gross profit: Cash collection from 2013 sales = $100,000 x 40%= $ 40,000 +Cash collection from 2014 sales = $150,000 x 30%= 45,000 Total 2014 gross profit $85,000 Requirement 2 013 Installment receivables300,000 Inventory180,000 Deferred gross profit120,000 To record installment sales Cash120,000 Installment receivables120,000 To record cash colle ctions from installment sales Deferred gross profit48,000 Realized gross profit48,000 To recognize gross profit from installment sales Problem 5–2 (continued) 2014 Installment receivables400,000 Inventory280,000 Deferred gross profit120,000 To record installment sales Cash250,000 Installment receivables250,000 To record cash collections from installment sales Deferred gross profit85,000 Realized gross profit85,000 To recognize gross profit from installment sales Requirement 3 | | | | |Date |Cash Collected |Cost Recovery |Gross Profit | | | | | | |2013 | | | | |2013 sales |$120,000 |$120,000 |- 0 – | | | | | | |2014 | | | |2013 sales | $100,000 | $ 60,000 |$40,000 | |2014 sales | 150,000 | 150,000 | – 0 – | | 2014 totals |$250,000 |$210,000 |$40,000 | | | | | | Problem 5–2 (concluded) 2013 Installment receivables300,000 Inventory180,000 Deferred gross profit120,000 To record installment sales Cash120,000 Installment receivables120,000 To record cash collection from installment sales 2014 Installment receivables400,000 Inventory280,000 Deferred gross profit120,000 To record installment sales Cash250,000 Installment receivables250,000To record cash collection from installment sales Deferred gross profit40,000 Realized gross profit40,000 To recognize gross profit from installment sales Problem 5–5 Requirement 1 201320142015 Contract price$10,000,000$10,000,000$10,000,000 Actual costs to date 2,400,000 6,000,000 8,200,000 Estimated costs to complete 5,600,000 2,000,000 – 0 – Total estimated costs 8,000,000 8,000,000 8,200,000 Estimated gross profit (loss) (actual in 2015)$ 2,000,000$ 2,000,000$ 1,800,000 Gross profit (loss) recognition: 2013: $2,400,000 = 30. 0% x $2,000,000 = $600,000 $8,000,000 2014: $6,000,000 = 75. 0% x $2,000,000 = $1,500,000 – 600,000 = $900,000 $8,000,000 015:$1,800,000 – 1,500,000 = $300,000 Problem 5–5 (continued) Requirement 2 | | | | | | |2013 |2014 |2015 | | | | | | |Construction in progress |2,400,000 |3,600,000 |2,200,000 | | Various accounts 2,400,000 |3,600,000 |2,200,000 | |To record construction costs | | | | | | | | | |Accounts receivable |2,000,000 |4,000,000 |4,000,000 | | Billings on construction contract |2,000,000 |4,000,000 |4,000,000 | |To record progress billings | | | | | | | | | |Cash |1,800,000 |3,600,000 |4,600,000 | | Accounts receivable |1,800,000 |3,600,000 |4,600,000 | |To record cash collections | | | | | | | | | |Construction in progress | 600,000 | 900,000 | 300,000 | |(gross profit) | | | | |Cost of construction |2,400,000 |3,600,000 |2,200,000 | |(cost incurred) | | | | | Revenue from long-term contracts (1) |3,000,000 |4,500,000 |2,500,000 | |To record gross profit | | | | | | | | | (1) Revenue recognized: 2013: 30% x $10,000,000 =$3,000,000 2014: 75% x $10,000,000 =$7,500,000 Less: Revenue recognized in 2013(3,000,000) Revenue recognized in 2014$4,500,000 2015: 100% x $10,000,000 =$10,000,000 Less: Re venue recognized in 2013 & 2014 (7,500,000) Revenue recognized in 2015$2,500,000 Problem 5–5 (continued) Requirement 3 | | | | | |Balance Sheet | |2013 | |2014 | | | | | | | |Current assets: | | | | | |Accounts receivable | |$ 200,000 | |$600,000 | |Construction in progress |$3,000,000 | |$7,500,000 | | | Less: Billings |(2,000,000) | |(6,000,000) | | |Costs and profit in excess | | | | | |of billings | |1,000,000 | |1,500,000 | Requirement 4 01320142015 Costs incurred during the year$2,400,000$3,800,000$3,200,000 Estimated costs to complete as of year-end 5,600,000 3,100,000 – 201320142015 Contract price$10,000,000$10,000,000$10,000,000 Actual costs to date 2,400,000 6,200,000 9,400,000 Estimated costs to complete 5,600,000 3,100,000 – 0 – Total estimated costs 8,000,000 9,300,000 9,400,000 Estimated gross profit (actual in 2015)$ 2,000,000$ 700,000$ 600,000 Problem 5–5 (concluded) Gross profit (loss) recognition: 2013: $2,400,000 = 30. 0% x $2,0 00,000 = $600,000 $8,000,000 2014: $6,200,000 = 66. 6667% x $700,000 = $466,667 – 600,000 = $(133,333) $9,300,000 015:$600,000 – 466,667 = $133,333 Requirement 5 201320142015 Costs incurred during the year$2,400,000$3,800,000$3,900,000 Estimated costs to complete as of year-end 5,600,000 4,100,000 – 201320142015 Contract price$10,000,000$10,000,000$10,000,000 Actual costs to date 2,400,000 6,200,00010,100,000 Estimated costs to complete 5,600,000 4,100,000 – 0 – Total estimated costs 8,000,00010,300,00010,100,000 Estimated gross profit (loss) (actual in 2015)$ 2,000,000$ (300,000)$ (100,000) Gross profit (loss) recognition: 2013: $2,400,000 = 30. 0% x $2,000,000 = $600,000 $8,000,000 2014: $(300,000) – 600,000 = $(900,000) 2015: $(100,000) – (300,000) = $200,000